The implementation costs of the GST in Australia: concepts, preliminary estimates and implications
01 Sep 00 |
JOURNAL OF AUSTRALIAN TAXATION
Issue: Vol 3, issue 5
This paper considers a number of conceptual and measurement issues associated with the implementation costs of a new tax. It reviews Canadian and Australian estimates, and suggests that the implementation costs of the GST in Australia would range from $4-5 billion dollars. The implications for tax revenue, the price level and efficiency gains of the GST start-up operating costs are also discussed.
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Binh is a Professor, School of Taxation & Business Law, UNSW Australia and RMIT Asia Graduate Centre, RMIT University Vietnam, and International Fellow, Tax Administration Research Centre, Exeter University-Institute for Fiscal Studies.
- Current at
03 November 2016